The Students with Unique Needs (SUN) Education Scholarship Account Act and Program, as outlined in the bill, is designed to give parents the ability to use funds from an education scholarship account to tailor an education program for their children who meet the criteria of "eligible students." This includes children of military members, students with disabilities, foster children, and homeless children. The program, set to start in the 2024-2025 school year, requires parents to educate their child in specific subjects, avoid enrolling them in public or charter schools (with certain exceptions), and use the funds for approved expenses such as tuition and tutoring. The bill specifies the qualifying expenses, the amount of state funding for the accounts, and the tax status of the funds. It also limits initial participation to 500 students, increasing annually by 500, subject to appropriations. The State Board of Education will oversee the program's rules, while the department will manage the accounts, verify expenses, return unused funds, conduct audits, and handle cases of fraud.

HB334 further details the payment and oversight mechanisms for the education scholarship accounts. The State Board of Education is responsible for determining the payment schedule for education service providers, and the department must create a process for removing schools and providers that commit fraud. The bill requires the establishment of an online and telephone fraud reporting system. It also mandates audits in cases of suspected misuse of funds and sets criteria for participating schools and providers to ensure safety, proper use of funds, and transparency. These criteria include compliance with health and safety laws, standardized testing, holding a valid occupancy permit, adhering to nondiscrimination policies, and demonstrating financial viability. Parents must ensure their children take standardized tests annually, and school districts are required to provide complete records for participating students. The bill does not affect the Alabama High School Athletic Association's constitution and bylaws and will become effective on the first day of the third month after its passage and approval by the Governor.